Family Pension
Retired workers can use part of the family pension of a deceased spouse or common-law partner in the amount of 27% of the corresponding part of the family pension for one member if: Part of the family pension can be used by another family member if other family members use it due to a complete loss of working capacity or as a child with the status of a disabled person.
Labour Act
The most significant changes are related to:
• Prevention of the unjustified conclusion of fixed-term employment contracts.
• New ways of performing permanent seasonal jobs.
• More complete and precise regulation of work at a separate workplace and remote work, whereby the worker can choose the place of work.
• More flexible arrangement of additional work for another employer, without the consent of the parent employer and with a greater number of permitted working hours.
• Prescribing a minimum wage increase for work on Sundays (50%).
• Right to an unpaid leave of 5 days a year to provide personal care to members of families or households.
• Right to absence from work due to urgent family reasons of the worker when their presence is required.
• Right to unavailability in professional communication during holidays and leave with foreseen exceptions.
• Obligation to contract the salary in the gross amount and its payment to the employee’s transaction account in order to protect the employee and prevent undeclared work.
• Absence of the right to a notice period and severance pay to workers who meet the conditions for old-age pension (65 years of age and 15 years of pensionable service) with the purpose of encouraging employers to keep such workers in their employment.
• Possibility for trade union members who negotiated the conclusion of a collective agreement to achieve more favourable material rights for the purpose of encouraging trade union work and a new form of work carried out via digital work platforms with the primary aim of protecting workers.
Act on insurance of workers’ claims
The changes expand the coverage of workers – it enables protection for workers whose employment relationship ended 12 months before the opening of bankruptcy proceedings.
The protected period refers to five months before the opening of bankruptcy proceedings or five months before the termination of employment if it ended within 12 months before the opening of bankruptcy proceedings.
Act on maternity and parental benefits
Fees for three-year leave for twins and the third or each subsequent child, i.e., for the period after the child turns one year old, increased from 2.328,20 kn to 4.175,50 kn per month. The amount of financial support for the parents of children with severe developmental disabilities during the use of childcare leave until the child reaches the age of eight also increased from 2.328,20 kn to 4.157,50 kn per month. The right to work half-time for increased childcare is implied in the same way.
The law also regulates the right to foster care leave. It may last six months for a child up to seven. If two or more children are adopted at the same time, or a child with severe developmental disabilities is adopted, it can be extended by 60 days.
Accounting act
Division Of Entrepreneurs
The introduction of the euro comes with the following changes to entrepreneurial categories:
• Micro-entrepreneurs are those who do not exceed the threshold indicators in two of the following three conditions:
• Total assets – 350.000,00 euros.
• Income – 700.000,00 euros.
• Average number of workers during the business year – 10.
• Small entrepreneurs are those who are not micro-entrepreneurs and do not exceed the threshold indicators in two of the following three conditions:
• Total assets – 4.000,000,00 euros.
• Income – 8.000.000,00 euros.
• Average number of workers during the business year – 50.
• Medium-sized entrepreneurs are those who are neither micro nor small entrepreneurs and do not exceed the threshold indicators in two of the following three conditions:
• Total assets – 20.000.000,00 euros.
• Income – 40.000.000,00 euros.
• Average number of workers during the business year – 250.
• Preceding the audit exceed the indicators in at least two of the following three conditions:
• Total assets – 990.842,13 euros.
• Income – 981.684,25 euros.
• Average number of employees during the business year – at least 25.
